COM94031 - Payments: payments work lists: payments in suspense list (LSUP) (Action Guide)

Action when case first appears on Work List

Steps 1 - 5

Where the payment has been allocated correctly but there is no AP or outstanding liability against which it can be allocated

Step 6

Where the payment is not proper to COTAX

Step 7

Where the payment was made in error

Step 8

1.

Use Function LSUP (Payments In Suspense List) to display the Work List and

• Select the entry that you want to work
• Select the [View] button to see all available details for the case

2.

Use Function VPPD (View Payment and Posting Details) screens COT215D and COT215E to

• Find any outstanding COTAX liability for this company against which you can allocate the payment

3.

If you find outstanding COTAX liability or an overdue AP

• Use Function REAW (Direct Reallocation Within COTAX) to reallocate the payment to the correct AP. For more information see section 'Non Automatic Reallocations' (COM122000 onwards)

Note: If you reallocate to an overdue AP for which there is no charge

• Use Function RAPP (Revise AP Pursuit) to inhibit automatic repayment and reallocation on the receiving AP first

4.

If you cannot find a COTAX AP against which to allocate the payment

• Review the payslip and any associated papers received with the payment

Note: You must get these from the other Banking Operations Office if they processed the payment

5.

If the payslip or correspondence shows that the payment has been allocated to the wrong company record

• Use Function TRCT (Trace Taxpayer) to find the correct COTAX reference
• Use function REAW (Direct Reallocation Within COTAX), option 02, to reallocate the payment to the correct company reference. For more information see section 'Non Automatic Reallocations' (COM122000 onwards)

Note: The case will be automatically deleted when the payment is reallocated

• Write to the companies if appropriate to explain the actions you have taken

6.

Contact the District Office to

• Establish whether a charge is to be raised or amended

And either

• Use the B/F facility on the Work List to monitor the case at regular intervals until an AP is created or a charge is raised or amended

Or, if you establish that the amount is a genuine overpayment or the Inspector says there is no further expected liability

• Arrange for the payment to be repaid

7.

Use Function REAO (Direct Reallocation Out Of COTAX) to

• Reallocate the payment to OAS (Word 28KB) for reallocation elsewhere

Note: The case will be automatically deleted when the payment is reallocated

For more information see section 'Non Automatic Reallocations' (COM122000 onwards)

8.

Use Function REAO (Direct Reallocation Out Of COTAX) to move the money to OAS and arrange for a repayment to be made. For more information see section 'Non Automatic Repayments' (COM125000 onwards)

Note: The case will be automatically deleted when the payment is repaid